协力：2025越南税制的演进：新企业所得税、增值税与发票开具合规指引报告（英文版）（24页）.pdf

1、Vietnams Evolving Tax Regime:Compliance with New CIT,VAT,and Invoicing RulesAdapting to Vietnams 2025 CIT Law:A Business GuideUnderstanding Vietnams VAT Amendments:Rates,Scope,and Eligibility A Guide to Invoice Compliance in VietnamPg 04Pg 09Pg 17Issue 63 October 2025|www.vietnam-From Dezan Shira&As

2、sociates Vietnam Briefing Issue 63 October 20252IntroductionCreditsPublisher-Asia Briefing Media Ltd.Lead Editor-Melissa CyrillEditor-Vu Nguyen HanhKey Contributors-Doan Thi Yen Luy,Ton Nu Bao NganDesigner-Aparajita ZadooWelcome to the October 2025 issue of Vietnam Briefing Magazine,“Vietnams Evolvi

3、ng Tax Regime:Compliance with New CIT,VAT,and Invoicing Rules,”where we break down the sweeping changes reshaping Vietnams tax landscape.With the rollout of the new Corporate Income Tax(CIT)Law,amendments to the Value Added Tax(VAT)regime,and updated invoicing rules,businesses operating in Vietnam m

4、ust adapt to a more complex yet globally aligned compliance environment.In Chapter 1,we analyze Vietnams 2025 CIT Law,which introduces new tax brackets,expanded preferential rates,and updated incentive schemes designed to channel investment into priority sectors while tightening compliance in others

5、.Chapter 2 examines the countrys amended VAT framework,while explaining the governments extended VAT reduction policies and their implications for exporters,digital service providers,and domestic enterprises.Meanwhile,Chapter 3 outlines the evolution of invoice compliance in Vietnam,especially new r

6、equirements affecting foreign e-commerce suppliers.These updates aim to strengthen transparency,reduce fraud,and streamline tax administration in a digital-first economy.Designed for CFOs,tax professionals,and foreign investors,this issue provides a practical roadmap to ensure compliance,optimize ta